Investment Research Associates - Page 318




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                              Original            Additional                          
          Trust Name          Beneficiaries            Beneficiaries                  
          Joshua Trust        Burton & Joshua          JSK 2d Trust #18               
                              Kanter                   JSK 3d Trust #18               
          Joel Children's     Burton, Naomi,           JSK 3d Trust #17               
          Trust               Joel & Joel's            JSK 1st Trust #18              
                              children living                                         
                              from time to time                                       
          Janis Children's    Burton, Naomi,           JSK 2d Trust #16               
          Trust               Janis & Janis            JSK 3d Trust #16               
                              children living                                         
                              from time to time                                       
          Joshua Children's   Burton, Naomi,           JSK 1st Trust #19              
          Trust               Joshua & Joshua's        JSK 2d Trust #19               
                              children living                                         
                              from time to time                                       
          JL-1 Trust          Burton, Joel,            JSK 3d Trust #11               
                              Harriet Blum &           JSK 1st Trust #12              
                              Joel's 1st child                                        
          JL-2 Trust          Burton, Joel,            JSK 2d Trust #12               
                              Debbie Blum &            JSK 3d Trust #12               
                              Joel's 2d child                                         
          JL-3 Trust          Burton, Joel,            JSK 1st Trust #13              
                              Jeff Blum &              JSK 2d Trust #13               
                              Joel's 3d child                                         
          JA-1 Trust          Burton, Janis,           JSK 1st Trust #9               
                              Henry Krakow &           JSK 2d Trust #9                
                              Janis' 1st child         JSK 3d Trust #9                
          JA-2 Trust          Burton, Janis,           JSK 1st Trust #10              
                              Helen Krakow &           JSK 2d Trust #10               
                              Janis' 3d child                                         
          JA-3 Trust          Burton, Janis,           JSK 1st Trust #11              
                              Helen Krakow &           JSK 2d Trust #11               
                              Janis' 3d child                                         
          JS-1 Trust          Burton, Joshua,          JSK 3d Trust #13               
                              Gerald L. Kanter &       JSK 1st Trust #14              
                              Joshua's 1st child                                      
          JS-2 Trust          Burton, Joshua,          JSK 2d Trust #14               
                              Ruth Kanter &            JSK 3d Trust #14               
                              Joshua's 2d child                                       
          JS-3 Trust          Burton, Joshua,          JSK 1st Trust #15              
                              Joshua's 3d child        JSK 2d Trust #15               
                              & all of the                                            
                              children of Gerald L.                                   
                              Kanter living from                                      
                              time to time                                            







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Last modified: May 25, 2011